Inventory Intensity Research Articles

The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness

This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

This research aims to determine and provide empirical evidence of the influence of capital intensity, inventory intensity, sales growth and company size on tax avoidance. The type of research used in this research is quantitative. The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 24 companies over 5 years with a total sample data obtained of 120 sample data. Data processing uses Microsoft Office Excel and the Eviews 12 program, by conducting panel data regression model analysis. The results of this research show that capital intensity has no effect on tax avoidance, inventory intensity has no effect on tax avoidance, sales growth has no effect on tax avoidance, company size has an effect on tax avoidance, and simultaneously capital intensity, inventory intensity, sales growth and company size influence on tax avoidance.

PENGARUH UKURAN PERUSAHAAN, INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

This study aims to examine the Effect of Company Size, Capital Intensity, Sales Growth, and Inventory Intensity on Tax Avoidance. The population in this study were all companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique used purposive sampling and obtained 31 samples. The analysis method used was multiple linear regression using e-views software version 10. The results of this study indicate that Company size has a significant effect on tax avoidance, capital intensity has no effect on tax, sales growth has no effect on tax avoidance, inventory intensity has a significant effect on tax avoidance, and company size, capital intensity, sales growth, Inventory intensity simultaneously have a significant effect on tax avoidance.

Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Agresivitas Pajak

This research aims to analyze the influence of Company Size, Capital Intensity, Inventory Intensity on Tax Aggressiveness. This type of research is quantitative with secondary data sources. The population in this research is industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies. The analysis technique used in this research uses multiple linear regression analysis techniques. The research results show that simultaneously the variables Company Size, Capital Intensity, Inventory Intensity influence Tax Aggressiveness. Then partially it shows that Company Size, Capital Intensity, Inventory Intensity do not have a significant effect on Tax Aggressiveness

PENGARUH INTENSITAS PERSEDIAAN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance

PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

Because tax money is so vital to a state's budget, tax policy has taken on new significance.. Tax avoidance refers to measures made by filers to reduce their taxable income. This study uses a five-year data set (2018-2022) to examine how companies in the consumer non-cyclical sector of the IDX fare in terms of tax avoidance in relation to their profitability, capital intensity, and inventory intensity. In this research, 180 samples were chosen through the purposive sampling method, applying specific criteria for sample selection. Quantitative analysis is conducted by employing multiple linear regression analysis. The research findings indicate that there is a negative influence between profitability and tax avoidance, a positive influence between capital intensity and tax avoidance, and no influence between inventory intensity and tax avoidance. Keywords: Tax avoidance; Profitability; Capital Intensity; Inventory Intensity

The Effect of Company Size, Profitability, Liquidity, Inventory Intensity, and Sales Growth on Tax Aggressiveness of Non-Cyclical Consumer Companies

Taxes are one source of state income which used for the welfare of society. However, the public, namely taxpayers, including companies, have not contributed to tax payments and have taken tax-aggressive actions. This research aims to determine the effect of company size, profitability, liquidity, inventory intensity, and sales growth on tax aggressiveness in non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019–2022. This research uses secondary data and selection using purposive sampling to find a research sample of 55 companies for the 2019–2022 period. The results of research using SmartPLS show that the company size variable has a positive effect on tax aggressiveness. Meanwhile, profitability, liquidity, inventory intensity, and sales growth have no effect on tax aggressiveness.

Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022

This research study investigates the effective tax rates. It aims to provide empirical evidence of the impact of leverage, capital, and inventory intensity on the effective tax rate. The study uses specific selection criteria to focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. A total of sixty-eight companies were chosen as samples through purposive sampling. The samples were then analyzed and tested using the multiple linear regression method. The study results indicate that the leverage variable affects the effective tax rate. At the same time, capital intensity does not affect the effective tax rate. On the other hand, inventory intensity has also been proven to affect the company's effective tax rate. Public interest statements Investors should consider various financial ratios to maximize profits. This study's findings can provide guidance for making informed decisions. Companies should prioritize factors that attract investor interest and ensure accurate completion of financial reports. The study's results can help them better understand these factors. Future researchers should consider adjusting variables to improve the effectiveness of the tax rate. The study's findings can serve as a starting point for their research.

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

The effect of ESG, inventory intensity and managerial ownership on tax avoidance

This study aims to determine the influence of ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership on Tax Avoidance. Tax Avoidance is a dependent variable and ESG (Environment, Social, And Governance), Inventory Intesity and Managerial Ownership are independent variables This type of research is carried out using a quantitative method and the sampling technique is purposive sampling. The population in this study is all companies listed on the Kompas100 stock index and the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as a research sample is 10 companies. The analysis method uses multiple regression analysis, T test and F test using Eviews 12. The results showed that the influence of ESG (Environment, Social, And Governance) had no effect on Tax Avoidance, Inventory Intesity had an effect on Tax Avoidance and Managerial Ownership had an effect on Tax Avoidance. Meanwhile, ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership have a simultaneous effect on Tax Avoidance. This research is useful in providing this information to help the Directorate General of Taxes increase corporate income tax collection by companies, as well as direct company policies to comply with tax laws and avoid irregularities. For the authors, this information adds insight into ESG, inventory intensity, and tax accounting to reduce tax avoidance practices.

Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.

The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel

This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.

The Tax Avoidance Practice of Indonesian Mining Companies

The mining sector in Indonesia is one of the most significant contributors to state revenue through taxation. The mining industry contributed 33.431 trillion in the first semester of 2019. Although the amount seems significant, it would be bigger if mining companies did not avoid paying taxes. This research aims to analyze the role of institutional ownership in moderating the influence of profitability, thin capitalization, and inventory intensity on tax avoidance. This research uses MRA to analyze data on mining companies listed on the IDX from 2018 -2022. Data was collected from the population using purposive sampling to produce 60 samples. The research results show that profitability and thin capitalization variables impact tax avoidance, while inventory intensity differs. Institutional ownership moderates the impact of low profitability and thin capitalization on tax avoidance. However, there is no proof that this lessens the effect of inventory intensity on tax avoidance. By choosing a group of variables that affect tax avoidance, this study fills a knowledge gap in the influence of institutional ownership as a moderating variable. Future research can replicate this research by expanding the industry that is the object of research, extending the period, and using different analysis tools.

Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity

Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity

The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022

The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022

Effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance

effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance

Pengaruh Kompensasi Manajemen, Kepemilikan Institusional dan Intensitas Persediaan terhadap Manajemen Pajak

This research aims to test and obtain empirical evidence regarding management compensation, institutional ownership, and inventory intensity on tax management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research with secondary data in the form of annual reports for the 2018-2022 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The total population is 114 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period, the number of samples in this study is 105 observation data from 21 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period which was obtained using the purposive sampling method. The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-10. The research results based on simultaneous tests with the f test state that management compensation, institutional ownership, and inventory intensity have a simultaneous and significant effect on tax management. based on a partial test with a t test, it states that management compensation has no effect on tax management, institutional ownership has a significant effect on tax management, and inventory intensity has no effect on tax management.

Pengaruh Intensitas Persediaan, Ukuran Perusahaan Dan CSR Terhadap Agresivitas Pajak Dengan Koneksi Politik Sebagai Variabel Moderasi

Tax aggressiveness is a form of income design practice carried out by companies to minimize taxes that must be paid illegally. The percentage of tax aggressiveness actions taken by manufacturing companies reaches 23%. This study aims to determine and analyze tax aggressiveness with koneksi politiks as a moderating variable, which is known to be closely related to aggressive corporate tax avoidance activities. The independent variables used in this study are inventory intensity, company size, and corporate social responsibility (CSR). This study uses descriptive quantitative methods and purpsive sampling, while the data collection uses secondary data in the form of financial reports and company annual reports. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was 368 companies with a sample acquisition of 80 data and a total observation of 240 data over a 3-year period. The data analysis method uses multiple linear regression and moderated analysis regression (MRA) and data processing using SPSS 24. The results of this study indicate that inventory intensity and CSR have no effect on tax aggressiveness, company size has a positive effect on tax aggressiveness, koneksi politiks are unable to moderate inventory intensity and CSR on tax aggressiveness, koneksi politiks are able to moderate company size on tax aggressiveness.

Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur di Industri Produk Konsumsi

Persediaan merupakan salah satu komponen terpenting bagi perusahaan, karena berperan sebagai sumber investasi yang berharga dan memiliki dampak besar pada operasional bisnis sehari-hari. Kebijakan yang mengatur proses penilaian persediaan akan berdampak pada informasi yang terdapat dalam laporan keuangan, termasuk neraca dan laporan laba rugi. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi pengambilan keputusan pemilihan metode penilaian persediaan. Faktor-faktor yang mempengaruhi pemilihan metode penilaian persediaan yang variabel bebasnya adalah ukuran perusahaan, leverage, intensitas persediaan, dan laba sebelum pajak, sedangkan variabel terikatnya adalah metode penilaian persediaan yaitu metode rata-rata dan FIFO. Sampel penelitian ini adalah perusahaan manufaktur industri produk konsumen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 yang memenuhi kriteria purposive sampling dalam penelitian ini. Sampel akhir terdiri dari 48 perusahaan selama periode penelitian 3 tahun (sampel berimbang). Alat analisis yang digunakan untuk menguji hipotesis adalah Statistical Package for the Social Sciences (SPSS) dengan menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage, dan intensitas persediaan berpengaruh signifikan terhadap pemilihan metode penilaian persediaan, sedangkan ukuran perusahaan, dan laba sebelum pajak tidak berpengaruh terhadap pemilihan metode penilaian persediaan.

Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan terhadap Tarif Pajak Efektif

This research is a quantitative study that aims to determine how fixed asset intensity, inventory intensity on effective tax rates in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study was 22 companies, with the sample withdrawal method using the purposive sampling method. This study uses secondary data obtained from the annual report of the company. Data analysis using panel data regression, which consists of descriptive statistical analysis, classical assumption test.Panel data regression model selection and hypothesis testing. The results of data analysis or panel data regression show that the inventory intensity variable partially has a positive effect on the effective tax rate. While the fixed asset intensity variable has no effect on the effective tax rate. At the same time, fixed asset intensity, inventory intensity has a significant effect on the effective tax rate.